Missed our SME Tax Web-updates in February? Here is a summary of the month.
Nichola's SME Tax W-update 23 February 2023
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- Employer Bulletin: February 2023
- Agent Update: February 2023
- Advisory fuel rates from 1 March 2023
- Pension: Review National Insurance records by 5 April 2023
- HMRC advise longer lead times for PAYE direct debits
- Scottish Deposit Return Scheme
- Employer-Financed Retirement Benefits Scheme (EFRBS) (Freeview)
- Supreme Court confirm e-newspapers were standard rated
Subscriber CPD/specials
- Extracting profits as salary or salary plus dividend combinations calc 2023-24
- Brewers: Tax Overview
- Doctors and Dentists: Tax Overview
- Land & Property VAT (Subscriber guide)
- R&D: Staff costs, subcontractors & reimbursed expenses
- Greenhouses & polytunnels: Capital allowances
- IHT: Estate planning checklist
- CPD: Associated Companies
Nichola's SME Tax W-update 16 February 2023
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- Why the government didn’t go ahead with Online Sales Tax
- HMRC sends further one-to-many letters
- Outcome of Reforming Non-Domestic Rates in Wales consultation
- LBTT: ADS changes
- Not possible to assign film scheme income
- HMRC challenges legality of CBD sales
- Late filing excuses not reasonable
- Conservatory roof panels not insulation for VAT
- Matchmaking service is not a consultancy for VAT
Subscriber CPD/specials
- Salary v Dividends: what are your options in 2023/24
- Accounting periods and tax basis periods
- Purchase( repurchase) of own shares
- AIA & WDA: Rules where there is a change of rate
- CGT: Holdover/gift relief
- Residential Property gains
- How to appeal a tax penalty (subscriber version)
- Mandatory Disclosure (DAC6): Do you need to make a report?
- Wholly and exclusively…toolkit
- Replacement of Domestic Items Relief (subscriber guide)
Nichola's SME Tax W-update 9 February 2023
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- Increase in HMRC interest rates
- Review National Insurance records by 5 April 2023
- Offshore Entities miss registration deadline
- Tax Planning & Tips: Tax Year End
- Annual expenses for employees: How to claim
- Supreme Court's Tooth obiter dicta sets precedent on staleness
- No higher rate SDLT relief, property not main residence
- VAT TOMS: No repayment for negative margin
- Extension ineligible for DIY Housebuilder scheme
Subscriber CPD/special
- Airbnb: Tax Overview
- LBTT: Additional Dwelling Supplement
- Property profits & losses: Toolkit (2022-23)
- Tax-efficient extraction of company profits: toolkit (2023/24)
- Overpayment Relief
- Alternative Dispute Resolution for SMEs
- Discovery Assessments
- CPD: Directors Tax Update 2022-23
Nichola's SME Tax W-update 2 February 2023
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- Live Corporate Criminal Offences investigations remain stable
- HMRC blocks Agents Services Accounts over AML queries
- Campaign: Offshore Companies Owning UK Property
- HMRC's Employment Securities Bulletin 47
- No legal privilege for property lawyers' client account
- £6 million in 'gifts' were earnings
- FTT erred in deciding Nakd bars were confectionery for VAT
Subscriber CPD/specials
- Hairdressers: Tax Overview
- Super-deduction & First Year Allowances
- Deed of variation
- IHT Agricultural Property Relief
- Statutory Residence Test (SRT) Toolkit
- Overpayment Relief
- Penalties: Deliberate Behaviour
- NEW: CPD: Directors Tax Update 2022-23
Missed last time's monthly web-update? Get it here...
SME Monthly Summary January 2023
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